{"id":14105,"date":"2024-10-16T14:32:37","date_gmt":"2024-10-16T09:02:37","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=14105"},"modified":"2026-02-09T17:40:43","modified_gmt":"2026-02-09T12:10:43","slug":"gst-on-petrol","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-petrol\/","title":{"rendered":"GST on Petrol and Diesel in 2026: Find the HSN Code and GST Applicability"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e00796e72aa\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e00796e72aa\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#What-Is-the-GST-Rate-on-Petrol-and-Diesel\" >What Is the GST Rate on Petrol and Diesel?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Latest-News-About-GST-Rates-on-Petrol-and-Diesel\" >Latest News About GST Rates on Petrol and Diesel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#GST-on-Fuel-and-Petroleum-Products\" >GST on Fuel and Petroleum Products<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Why-do-Petrol-and-Diesel-rates-vary-for-Different-States\" >Why do Petrol and Diesel rates vary for Different States?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#State-Wise-Tax-on-Petrol-and-Diesel-in-India\" >State Wise Tax on Petrol and Diesel in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Petrol-Tax-Breakup\" >Petrol Tax Breakup<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Diesel-Tax-Breakup\" >Diesel Tax Breakup<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#What-Are-the-Governments-Plans-on-Imposing-GST-on-Petrol-and-Diesel\" >What Are the Government&#8217;s Plans on Imposing GST on Petrol and Diesel?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/gst-on-petrol\/#Frequently-Asked-Questions-FAQs\" >Frequently Asked Questions (FAQ&#8217;s)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-Is-the-GST-Rate-on-Petrol-and-Diesel\"><\/span>What Is the GST Rate on Petrol and Diesel?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Petrol and diesel are not covered under the<a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\"> GST (Goods and Services Tax)<\/a> regime. These fuels continue to be taxed through traditional methods such as VAT (Value Added Tax), central excise duty, and central sales tax.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Latest-News-About-GST-Rates-on-Petrol-and-Diesel\"><\/span>Latest News About GST Rates on Petrol and Diesel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Finance Minister Nirmala Sitharaman reaffirmed the government&#8217;s intent to bring GST on petrol and diesel. The provision for including these fuels in GST law was already made when the GST was introduced in 2017.<\/li>\n<li>During the 53rd GST Council meeting in June 2024, Nirmala Sitharaman highlighted that the central government favors this move but emphasised that the decision rests with the states. The challenge lies in bringing all states to a consensus, as the inclusion would significantly impact their revenue streams.<\/li>\n<li>As of 2024, petrol and diesel remain outside India&#8217;s GST framework. These essential fuels are still subject to taxes such as VAT, central excise duty, and central sales tax, which vary from state to state. Including petrol and diesel under GST has been an ongoing topic of discussion.<\/li>\n<\/ul>\n<h2 dir=\"ltr\" data-line-height-align=\"1.38\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"GST-on-Fuel-and-Petroleum-Products\"><\/span>GST on Fuel and Petroleum Products<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table dir=\"ltr\">\n<tbody>\n<tr>\n<td data-colwidth=\"342\">\n<h3 dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\"><strong>Particulars<\/strong><\/h3>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<h3 dir=\"ltr\" data-line-height-align=\"1.2\"><strong>HSN code<\/strong><\/h3>\n<\/td>\n<td data-colwidth=\"213\">\n<h3 dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\"><strong>GST rate<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Petroleum jelly<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27129010, 90<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">18%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Petroleum Gases in gaseous state<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27112100<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">18%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Petroleum Oils And Oils Obtained From Bituminous Minerals, Other Than Crude, with the weight of 70% or more of Petroleum Oils<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27109100<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">18%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Petroleum Gases in liquified form<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27111900<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Liquified petroleum gas or LPG supplied to non-domestic, exempted category (NDEC) customers by companies such as IOC, HP or BP<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27111200<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"342\">\n<p dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.2\">Raw petroleum coke for node making used in the Aluminium Industry as per Standard Is 17049<\/p>\n<\/td>\n<td style=\"text-align: center;\" data-colwidth=\"211\">\n<p data-line-height-align=\"1.2\">27131110<\/p>\n<\/td>\n<td data-colwidth=\"213\">\n<p style=\"text-align: center;\" data-line-height-align=\"1.2\">18%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Why-do-Petrol-and-Diesel-rates-vary-for-Different-States\"><\/span>Why do Petrol and Diesel rates vary for Different States?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Petrol and diesel prices differ across states due to the various taxes imposed by state and central governments. Each state has the authority to set its VAT rates, which leads to price differences. Central excise duty is a uniform tax levied by the central government across the country, but state-specific VAT creates the variation.<\/p>\n<p>In addition to VAT and excise duty, dealer commissions and local sales taxes also contribute to these price fluctuations. Since each state has its tax structure, the final price for petrol or diesel depends mainly on where you purchase it.<\/p>\n<h2 dir=\"ltr\" style=\"text-align: left;\" data-line-height-align=\"1.38\"><span class=\"ez-toc-section\" id=\"State-Wise-Tax-on-Petrol-and-Diesel-in-India\"><\/span>State Wise Tax on Petrol and Diesel in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table dir=\"ltr\">\n<tbody>\n<tr>\n<td data-colwidth=\"207\">\n<h3 dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\"><strong>State\/UT<\/strong><\/h3>\n<\/td>\n<td style=\"text-align: center;\">\n<h3 dir=\"ltr\" data-line-height-align=\"1.38\"><strong>Petrol Tax in India<\/strong><\/h3>\n<\/td>\n<td>\n<h3 dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\"><strong>Diesel Tax in India<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Andaman &amp; Nicobar Islands<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">1% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">1% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Andhra Pradesh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">31% VAT + \u20b94\/litre VAT + \u20b91\/litre Road Development Cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">22.25% VAT + \u20b94\/litre VAT + \u20b91\/litre Road Development Cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Arunachal Pradesh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">14.50% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">7.00% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Assam<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">23.45% or \u20b917.80\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">22.19% or \u20b914.60\/litre (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Bihar<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">23.58% or \u20b916.65\/litre + 30% Surcharge<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">16.37% or \u20b912.33\/litre + 30% Surcharge<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Chandigarh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">Rs.10\/KL cess + 15.24% or \u20b912.42\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Rs.10\/KL cess + 6.66% or \u20b95.07\/litre (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Chhattisgarh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">24% VAT + \u20b92\/litre VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">23% VAT + \u20b91\/litre VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Dadra &amp; Nagar Haveli, Daman &amp; Diu<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">12.75% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">13.50% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Delhi<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">19.40% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Rs.250\/KL air ambience charge + 16.75% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Goa<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">21.5% VAT + 0.5% Green cess<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">17.5% VAT + 0.5% Green cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Gujarat<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">13.7% VAT + 4% Cess on Town Rate &amp; VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">14.9% VAT + 4% Cess on Town Rate &amp; VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Haryana<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">18.20% or \u20b914.50\/litre (whichever is higher) + 5% additional tax<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">16.00% VAT or \u20b911.86\/litre (whichever is higher) + 5% additional tax<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Himachal Pradesh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">17.5% or \u20b913.50\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">13.90% or \u20b910.40\/liter (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Jammu &amp; Kashmir<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">24% MST + \u20b92\/litre employment cess, Rebate of \u20b94.50\/litre<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">16% MST + \u20b91\/litre employment cess, Rebate of \u20b96.50\/litre<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Jharkhand<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">22% on sale price or \u20b917\/litre (whichever is higher) + \u20b91\/litre Cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">22% on sale price or \u20b912.50\/litre (whichever is higher) + \u20b91\/litre Cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Karnataka<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">29.84% Sales tax<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">18.44% Sales tax<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Kerala<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">30.08% Sales tax + \u20b91\/litre additional tax + 1% cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">22.76% Sales tax + \u20b91\/litre additional tax + 1% cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Ladakh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">15% MST + \u20b95\/litre employment cess, Reduction of \u20b92.5\/litre<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">6% MST + \u20b91\/litre employment cess, Reduction of \u20b90.50\/litre<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Lakshadweep<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">10% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">10% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Madhya Pradesh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">29% VAT + \u20b92.5\/litre VAT + 1% cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">19% VAT + \u20b91.5\/litre VAT + 1% cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Maharashtra (Mumbai, Thane, Navi Mumbai)<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">25% VAT + \u20b95.12\/litre additional tax<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">21% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Maharashtra (Rest of State)<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">25% VAT + \u20b95.12\/litre additional tax<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">21% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Manipur<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">25% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">13.5% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Meghalaya<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">13.5% or \u20b913.50\/litre (whichever is higher) + \u20b90.10\/litre pollution surcharge<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">5% or \u20b99\/litre (whichever is higher) + \u20b90.10\/litre pollution surcharge<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Mizoram<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">18%, \u20b92000\/KL Social Infrastructure and Road Maintenance Cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">10%, \u20b92000\/KL Social Infrastructure and Road Maintenance Cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Nagaland<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">21.75% VAT or \u20b916.94\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">17.20% VAT or \u20b912.83\/litre (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Odisha<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">28% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">24% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Puducherry<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">14.55% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">8.65% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Punjab<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">Rs.2050\/KL cess + \u20b90.10\/litre Urban Transport Fund + 16.58% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Rs.1050\/KL cess + \u20b90.10\/litre Urban Transport Fund + 13.1% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Rajasthan<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">29.04% VAT + \u20b91500\/KL road development cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">17.30% VAT + \u20b91750\/KL road development cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Sikkim<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">20% VAT + \u20b94000\/KL cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">10% VAT + \u20b93500\/KL cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Tamil Nadu<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">13% + \u20b911.52\/litre<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">11% + \u20b99.62\/litre<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Telangana<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">35.20% VAT<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">27% VAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Tripura<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">17.50% VAT + 3% Tripura Road Development Cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">10.00% VAT + 3% Tripura Road Development Cess<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Uttar Pradesh<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">19.36% or \u20b914.85\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">17.08% or \u20b910.41\/liter (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">Uttarakhand<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">16.97% or \u20b913.14\/litre (whichever is higher)<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">17.15% or \u20b910.41\/liter (whichever is higher)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td data-colwidth=\"207\">\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">West Bengal<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p dir=\"ltr\" data-line-height-align=\"1.2\">25% or \u20b913.12\/litre (whichever is higher) + \u20b91000\/KL cess<\/p>\n<\/td>\n<td>\n<p dir=\"ltr\" style=\"text-align: center;\" data-line-height-align=\"1.2\">17% or \u20b97.70\/litre (whichever is higher) + \u20b91000\/KL cess<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Petrol-Tax-Breakup\"><\/span>Petrol Tax Breakup<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Here\u2019s the breakdown of the petrol tax for Delhi as of 1st May 2024 to understand how the price is structured:<\/p>\n<ol>\n<li aria-level=\"1\"><strong>Price chargeable to dealers:<\/strong> \u20b955.66 per liter<\/li>\n<li aria-level=\"1\"><strong>Dealer commission:<\/strong> \u20b93.77 per litre<\/li>\n<li aria-level=\"1\"><strong>Excise duty (charged by the Central Government):<\/strong> \u20b919.90 per litre<\/li>\n<li aria-level=\"1\"><strong>VAT (charged by the State Government):<\/strong> \u20b915.39 per litre (This is calculated as 19.4% of the sum of the price chargeable to dealers, dealer commission, and excise duty)<\/li>\n<\/ol>\n<p>Thus, the total retail selling price of petrol in Delhi amounts to \u20b994.72 per liter.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diesel-Tax-Breakup\"><\/span>Diesel Tax Breakup<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Here\u2019s the tax breakup for diesel in Delhi as of 1st May 2024:<\/p>\n<ol>\n<li aria-level=\"1\"><strong>Price chargeable to dealers:<\/strong> \u20b956.42 per liter<\/li>\n<li aria-level=\"1\"><strong>Dealer commission:<\/strong> \u20b92.58 per litre<\/li>\n<li aria-level=\"1\"><strong>Excise duty (charged by the Central Government):<\/strong> \u20b915.80 per litre<\/li>\n<li aria-level=\"1\"><strong>VAT (charged by the State Government):<\/strong> \u20b912.82 per liter (This is calculated as 16.75% of the sum of the price chargeable to dealers, dealer commission, and excise duty)<\/li>\n<\/ol>\n<p>The total retail selling price of diesel in Delhi is \u20b987.62 per liter.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-Are-the-Governments-Plans-on-Imposing-GST-on-Petrol-and-Diesel\"><\/span>What Are the Government&#8217;s Plans on Imposing GST on Petrol and Diesel?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Currently, there are no plans to include crude oil, petrol, diesel, aviation turbine fuel (ATF), or natural gas under the Goods and Services Tax (GST). Finance Minister Nirmala Sitharaman stated that the GST Council has yet to recommend this inclusion despite discussions on the matter.<\/p>\n<p>Sitharaman indicated that including fuel under GST could help businesses offset input taxes and standardise taxation nationwide. However, the GST Council has yet to decide on this issue.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The inclusion of petrol and diesel under GST remains a subject of active debate. While the central government has shown clear intent to bring these fuels into the GST fold, the final decision rests with the states. As discussions continue in the GST Council, consumers and businesses await a consensus that could streamline fuel taxation and reduce price disparities across India. Until then, petrol and diesel will remain subject to state-specific VAT and central excise duties.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions-FAQs\"><\/span>Frequently Asked Questions (FAQ&#8217;s)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>1. What is the HSN code for petrol and diesel?<\/h3>\n<p>Currently, petrol and diesel fall outside the GST framework, so there is no HSN code, and the GST rate for petrol and diesel.<\/p>\n<h3>2. How much GST is on petrol in India?<\/h3>\n<p>There is no GST on petrol in India as of 2024. Instead, petrol is taxed through VAT, central excise duty, and central sales tax.<\/p>\n<h3>3. Why is petrol not under GST?<\/h3>\n<p>Petrol is not under GST because states have not yet agreed to include it. The Centre is willing to bring it under GST, but states prefer the current tax structure, which allows them to set VAT rates individually and generate revenue.<\/p>\n<h3>4. What if petrol comes under GST?<\/h3>\n<p>If petrol comes under GST, it could lead to uniform pricing across states, potentially lowering fuel costs for consumers.<\/p>\n<h3>5. Why is petrol price high in India?<\/h3>\n<p>Petrol prices in India are high due to various factors, including high VAT rates set by states, central excise duties, and global crude oil prices. The current tax structure allows states to impose taxes, leading to price differences and higher costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What Is the GST Rate on Petrol and Diesel? Petrol and diesel are not covered under the GST (Goods and Services Tax) regime. These fuels continue to be taxed through traditional methods such as VAT (Value Added Tax), central excise duty, and central sales tax. Latest News About GST Rates on Petrol and Diesel Finance<\/p>\n","protected":false},"author":151156580,"featured_media":16113,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3821,2039],"class_list":{"0":"post-14105","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-goods-and-services-tax","9":"tag-gst"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/14105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156580"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=14105"}],"version-history":[{"count":5,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/14105\/revisions"}],"predecessor-version":[{"id":18836,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/14105\/revisions\/18836"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/16113"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=14105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=14105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=14105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}